Section 35. Declarations of estimated tax

--   (a)     Requirement  of
  declaration.-- Every resident individual shall make a declaration of his
  estimated tax for the taxable year, containing such information  as  the
  administrator  may prescribe by regulations or instructions, if his city
  adjusted gross income, other than from wages on which  tax  is  withheld
  under  this local law, can reasonably be expected to exceed four hundred
  dollars plus the sum of the city personal  exemptions  to  which  he  is
  entitled.
    (b)  Definition  of estimated tax.--The term "estimated tax" means the
  amount which an individual estimates to be his  income  tax  under  this
  local law for the taxable year, less the amount which he estimates to be
  the sum of any credits allowable against the tax.
    (c)  Joint  declaration  of  husband and wife.--A husband and wife may
  make a joint declaration of estimated tax as if they were one  taxpayer,
  in  which  case the liability with respect to the estimated tax shall be
  joint and several.  No joint declaration may be made if husband and wife
  are separated under a decree of divorce or of separate  maintenance,  or
  if  they  have  different taxable years.  If a joint declaration is made
  but husband and wife elect to determine their taxes under this local law
  separately, the estimated tax for  such  year  may  be  treated  as  the
  estimated tax of either husband or wife, or may be divided between them,
  as they may elect.
    (d) Time for filing declaration.--A declaration of estimated tax of an
  individual  other  than  a  farmer  shall  be  filed  on or before April
  fifteenth of the taxable  year,  except  that  if  the  requirements  of
  subdivision (a) are first met:
    (1)  after April first and before June second of the taxable year, the
  declaration shall be filed on or before June fifteenth, or
    (2) after June first and before September second of the taxable  year,
  the declaration shall be filed on or before September fifteenth, or
    (3)  after  September first of the taxable year, the declaration shall
  be filed on or before January fifteenth of the succeeding year.
    (e) Declaration of  estimated  tax  by  a  farmer.--A  declaration  of
  estimated  tax  of an individual having an estimated city adjusted gross
  income from farming (including oyster  farming)  for  the  taxable  year
  which  is at least two-thirds of his total estimated city adjusted gross
  income for the taxable year may be  filed  at  any  time  on  or  before
  January  fifteenth of the succeeding year, in lieu of the time otherwise
  prescribed.
    (f)  Declaration  of  estimated  tax  of  forty  dollars  or  less.--A
  declaration  of  estimated tax of an individual having a total estimated
  tax for the taxable year of forty dollars or less may be  filed  at  any
  time  on  or  before  January  fifteenth  of  the  succeeding year under
  regulations of the administrator.
    (g) Amendments of declaration.--An individual may amend a  declaration
  under regulations of the administrator.
    (h)  Return  as  declaration  or  amendment.--If on or before February
  fifteenth of the succeeding taxable year an individual files his  return
  for  the  taxable  year  for which the declaration is required, and pays
  therewith the full amount of the tax shown to be due on the return:
    (1)  such  return  shall  be  considered  as  his  declaration  if  no
  declaration  was  required  to  be filed during the taxable year, but is
  otherwise required to be filed on or before January fifteenth, or
    (2) such return shall be considered  as  the  amendment  permitted  by
  subdivision  (g)  to  be filed on or before January fifteenth if the tax
  shown on the return is  greater  than  the  estimated  tax  shown  in  a
  declaration previously made.

    (i)  Fiscal  year.--This  section  shall apply to a taxable year other
  than a calendar year by the substitution of the months  of  such  fiscal
  year for the corresponding months specified in this section.
    (j)  Short  taxable year.--An individual having a taxable year of less
  than  twelve  months  shall  make  a  declaration  in  accordance   with
  regulations of the administrator.
    (k) Declaration for individual under a disability.--The declaration of
  estimated  tax  for an individual who is unable to make a declaration by
  reason of minority or other disability shall be made and  filed  by  his
  guardian, committee, conservator, fiduciary or other person charged with
  the  care of his person or property (other than a receiver in possession
  of only a part of his property), or by his duly authorized agent.